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HMRC internal manual

VAT Fraud

What to do if you discover VAT fraud: making a submission to the VAT Fraud Team: VAT Fraud Team response

Once received via EF the VAT Fraud Team will review the submission, along with the Technical and Appeal Team comments (if applicable), and provide its advice on the merits of the case and your decision. This advice will be uploaded to EF and forwarded to you. When the advice is received you should draft a letter informing the taxable person of your decision as per VATF86000.